SARL BERNARD BERAIL : revenue, balance sheet and financial ratios

SARL BERNARD BERAIL is a French company founded 24 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in VERZEILLE (11250), this company of category PME shows in 2016 a revenue of 869 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL BERNARD BERAIL (SIREN 439720640)
Indicator 2024 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C 869 007 € 862 370 €
Net income 72 780 € -78 448 € 4 315 € -14 172 € 24 607 € 67 687 € 32 037 €
EBITDA N/C N/C N/C N/C N/C 107 459 € 66 993 €
Net margin N/C N/C N/C N/C N/C 7.8% 3.7%

Revenue and income statement

In 2024, SARL BERNARD BERAIL generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 32 k€ -> 73 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 780 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.03%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

66.239%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.9%

Solvency indicators evolution
SARL BERNARD BERAIL

Sector positioning

Debt ratio
32.03 2024
2019
2020
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Average +20 pts over 3 years

In 2024, the debt ratio of SARL BERNARD BERAIL (32.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
66.24% 2024
2019
2020
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Excellent

In 2024, the financial autonomy of SARL BERNARD BERAIL (66.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 438.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

438.53

Liquidity indicators evolution
SARL BERNARD BERAIL

Sector positioning

Liquidity ratio
438.53 2024
2019
2020
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Excellent

In 2024, the liquidity ratio of SARL BERNARD BERAIL (438.53) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
SARL BERNARD BERAIL

Positioning of SARL BERNARD BERAIL in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 360 729€ to 1 193 025€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
360k€ 803k€ 1193k€
803 222 € Range: 360 729€ - 1 193 025€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SARL BERNARD BERAIL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SARL BERNARD BERAIL

What is the revenue of SARL BERNARD BERAIL ?

The revenue of SARL BERNARD BERAIL in 2016 is 869 k€.

Is SARL BERNARD BERAIL profitable?

Yes, SARL BERNARD BERAIL generated a net profit of 73 k€ in 2024.

Where is the headquarters of SARL BERNARD BERAIL ?

The headquarters of SARL BERNARD BERAIL is located in VERZEILLE (11250), in the department Aude.

Where to find the tax return of SARL BERNARD BERAIL ?

The tax return of SARL BERNARD BERAIL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SARL BERNARD BERAIL operate?

SARL BERNARD BERAIL operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.